Benjamin A. Blair

An avid speaker and author on tax and valuation issues, Ben is the legal columnist for The Appraisal Journal and has presented at seminars for the Appraisal Institute, the Council on State Taxation, the Institute for Professionals in Taxation, NAIOP, BOMA and many industry-hosted conferences. Ben also served as a chapter author for multiple editions of the American Bar Association’s Guide to Multijurisdictional Admission to Practice Requirements for State and Local Tax Lawyers and as a regional co-editor of the Property Tax Deskbook, 19th and 20th editions.

Property Tax Appeals

Ben advocates on behalf of taxpayers to reduce excessive property taxes on their investments across the United States. As tax assessors adopt increasingly aggressive litigation strategies, Ben defends clients’ interests through comprehensive knowledge of valuation principles and a passion for explaining appraisal methodology. Ben is on the forefront of assessment disputes involving the definition of taxable property rights, the separation of real property and business value, value-in-use versus value-in-exchange, and the constitutionality and uniformity of assessments.

Ben has represented owners of a variety of complex and specialized property types, including high-rise office towers, data centers, superregional malls, casinos, partially completed structures and corporate headquarters. He also collaborates with market participants — including developers, real estate investment trusts, property managers and appraisers — to recognize and capitalize on trends in the real estate market.

State and Local Tax Advocacy

Ben counsels clients through controversies involving state and local departments of revenue, including advocacy during audits and administrative protests to appeals through trial and appellate courts. He represents taxpayers in income, sales and use, and unemployment tax disputes, and advises clients on the state and local tax implications of corporate transactions and reorganizations.

Past Experience

While pursuing his bachelor’s degree in financial information systems, Ben spent two years working in finance for a Fortune 500 industrial manufacturer. During law school, Ben worked for the Indiana Department of Workforce Development, the state agency that administers Indiana’s unemployment tax system.

Faculty Positions

• Indiana University Maurer School of Law — Adjunct Professor, State and Local Taxation, Fall 2016, Fall 2019, Fall 2020, Fall 2022
• Indiana University Kelley School of Business–Bloomington — Guest Lecturer, State and Local Taxation I, Spring 2017